Guide for presidents

Special levies (derramas) in a Spanish community of owners: who pays and what majority is needed

A special levy (derrama) is an extraordinary expense shared out among the owners. The Ley de Propiedad Horizontal (LPH, Spain's Horizontal Property Act) sets who pays it, when no vote is needed and what happens if the unit changes hands.

By the Vecinar team · Updated on

Who pays a special levy and how much

Every owner is obliged “to contribute, according to the share set in the title deed or to what has been specially established, to the general expenses for the proper upkeep of the property, its services, charges and liabilities that cannot be individualised” (art. 9.1.e). The share is expressed in hundredths of the value of the property and is the basis for sharing out charges and benefits (art. 3).

General expenses are those that cannot be attributed to one or more units or premises, and “not using a service” does not exempt anyone from paying for it (art. 9.2).

Special levy for necessary or mandatory works

Works needed to preserve the building and its services, and the universal accessibility works the law declares mandatory, “shall not require a prior agreement of the owners' meeting” (art. 10.1). In that case the owners pay for them, and the meeting only decides “how the relevant special levy is shared out and the terms of its payment” (art. 10.2.a).

Special levy for improvements and innovations

  • No owner can demand new installations, services or improvements that are not needed for proper upkeep, habitability, safety and accessibility (art. 17.4).
  • If they are approved with the vote in favour of three fifths of the owners representing three fifths of the shares, and an owner's installation charge exceeds three ordinary monthly payments of common expenses, an owner who disagreed is not bound and their share does not change (art. 17.4).
  • “Special levies to pay for improvements made or to be made in the property shall be borne by whoever is the owner when the amounts assigned to paying for those improvements become due” (art. 17.11).

If the unit is sold with a levy outstanding

The buyer is liable, with the property itself, for the amounts the previous owners owed the community, up to the amounts attributable to the elapsed part of the year of purchase and the three previous calendar years (art. 9.1.e). The seller must declare that they are up to date or state what they owe, and provide a debt certificate issued by the secretary, approved by the president, within a maximum of seven calendar days.

The reserve fund prevents surprise levies

The community must have a reserve fund (fondo de reserva) for maintenance, repair and renovation works, and for the accessibility and energy efficiency works of arts. 10.1.b and 17.2. It must hold an amount that “may in no case be less than 10 per cent of its last ordinary budget” (art. 9.1.f).

If a resident does not pay the levy

The community can claim common expenses, ordinary or extraordinary, and the reserve fund through the special order for payment procedure (proceso monitorio) (art. 21.2). The steps, with templates, are in our guide on owners in arrears.

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Vecinar doesn't do the accounts, but it helps residents know what was approved.

  • Notices to all residents with the agreement and the payment deadlines.
  • Quotes, minutes and invoices in folders, visible to everyone or only to the board (Junta).
  • Surveys to sound out opinion before the owners' meeting (they do not replace the vote).

Frequently asked questions

What majority is needed to approve a special levy?

There is no single majority. If the works are necessary or mandatory, no prior agreement is needed and the meeting only shares out the levy (art. 10). For improvements that cannot be required, three fifths of the owners and of the shares (art. 17.4). Other agreements need a majority of all owners representing a majority of the shares (art. 17.7).

How is a special levy shared out among residents?

Unless the law or the title deed says otherwise, according to the share set in the title deed (art. 9.1.e). The cost of an improvement is borne by whoever is the owner when the amount becomes due (art. 17.11).

Does the buyer pay a levy the seller owed?

Yes. The buyer is liable, with the unit, for the debts of the elapsed part of the current year and of the three previous calendar years (art. 9.1.e).

Does Vecinar calculate special levies?

No. Vecinar does not manage fees, special levies or accounting. It is for notifying residents, storing quotes and minutes of the owners' meeting, and sounding them out with a survey.

Sources

This guide is for information only and is not legal advice. Check your community's bylaws too. The Ley de Propiedad Horizontal (LPH, Spain's Horizontal Property Act) is national law: in Catalonia, Book Five of the Civil Code of Catalonia applies instead.